Capital Allowances Act 2001 Chapter 1 — INTRODUCTION

360A・1 provisions

Business premises renovation allowances

360A

(1) Allowances are available under this Part if a person incurs qualifying expenditure in respect of a qualifying building. (2) Allowances under this Part are made to the person who— (a) incurred the expenditure, and (b) has the relevant interest in the qualifying building.

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